- 【正版无广】封底 更新时间：2023-11-13 15:07:06
- Reference
- Glossary of English and Chinese Terms
- Questions
- Summary
- 15.3 Professional Ethics
- 15.2 Ethics
- 15.1 Professionalism
- Learning Objectives
- Chapter 15 Professional Ethics of Accountants
- Questions
- Summary
- 14.5 Nonexistence of Partnership Agreement
- 14.4 Fixed Capital Account and Current Account
- 14.3 Basic Accounting for Partnership
- 14.2 Limited Partnership vs. Limited Liability Partnership
- 14.1 Characteristics of Partnership
- Learning Objectives
- Chapter 14 Accounting for Partnership
- Questions
- Summary
- 13.3 Financial Statements for Sole Traders
- 13.2 Adjusting Accounts
- 13.1 Accounting Period
- Learning Objectives
- Chapter 13 Accounting for Sole Traders
- Questions
- Summary
- 12.4 Apportionment of Costs
- 12.3 Financial Statements for Manufacturing Companies
- 12.2 Format of Manufacturing Account
- 12.1 Costs of Production
- Learning Objectives
- Chapter 12 Manufacturing Account
- Part 4 Financial Statements for Different Types of Businesses
- Questions
- Summary
- 11.4 Establishing the Cost of Goods Sold
- 11.3 Using the Control Accounts
- 11.2 Using the Accounting and Business Equation
- 11.1 What Are Incomplete Records
- Learning Objectives
- Chapter 11 Incomplete Records
- Questions
- Summary
- 10.3 Advantages of Journal and Suspense Account
- 10.2 The Correction of Errors
- 10.1 Types of Errors
- Learning Objectives
- Chapter 10 Correction of Errors
- Questions
- Summary
- 9.4 Tips for Problem Solving
- 9.3 Bank Reconciliation Procedure
- 9.2 Reasons for Differences in Balances
- 9.1 Bank Statement and Cash Book
- Learning Objectives
- Chapter 9 Bank Reconciliation Statement
- Questions
- Summary
- 8.5 Reconciliation of Suppliers’ Statements
- 8.4 Advantages of Control Accounts
- 8.3 Reconciling the Difference Between Control Accounts and Personal Ledgers
- 8.2 More Information for Entries in Control Accounts
- 8.1 Principle of Control Accounts
- Learning Objectives
- Chapter 8 Control Accounts
- Questions
- Summary
- 7.3 Accounting for Sales Tax
- 7.2 How Does the Sales Tax System Work
- 7.1 What is Sales Tax
- Learning Objectives
- Chapter 7 Sales Tax
- Part 3 Preparing for Basic Financial Statements
- Questions
- Summary
- 6.4 Preparing Basic Financial Statements
- 6.3 Preparing a Trial Balance
- 6.2 Methods of Balancing off Accounts
- 6.1 Purpose of Balancing off Accounts
- Learning Objectives
- Chapter 6 Balancing off Accounts and Preparing a Trial Balance
- Questions
- Summary
- 5.3 Books of Prime Entry and Ledgers
- 5.2 Writing-up Journal
- 5.1 Double Entry Accounting
- Learning Objectives
- Chapter 5 Double Entry and the Ledgers
- Questions
- Summary
- 4.2 Books of Prime Entry
- 4.1 Source Documents
- Learning Objectives
- Chapter 4 Source Documents and Books of Prime Entry
- Part 2 Basic Principle of Bookkeeping
- Questions
- Summary
- 3.4 The Elements of Financial Statements
- 3.3 Financial Statements and the Reporting Entity
- 3.2 Qualitative Characteristics of Useful Financial Information
- 3.1 The Objective of General Purpose Financial Reporting
- Learning Objectives
- Chapter 3 IASB Conceptual Framework for Financial Reporting
- Questions
- Summary
- 2.3 The International Financial Reporting Standards (IFRSs)
- 2.2 The International Accounting Standards Board (IASB)
- 2.1 An Overview of Levels of Regulatory Framework
- Learning Objectives
- Chapter 2 Accounting Laws and Regulation System
- Questions
- Summary
- 1.6 The Main Financial Statements
- 1.5 Corporate Governance
- 1.4 The Two Branches of Accounting
- 1.3 The Users of Accounting Information
- 1.2 Main Types of Accounting Entities
- 1.1 Basic Accounting Process
- Learning Objectives
- Chapter 1 An Overview of Accounting
- Part 1 Introduction
- Preface
- 版权信息
- 封面
- 封面
- 版权信息
- Preface
- Part 1 Introduction
- Chapter 1 An Overview of Accounting
- Learning Objectives
- 1.1 Basic Accounting Process
- 1.2 Main Types of Accounting Entities
- 1.3 The Users of Accounting Information
- 1.4 The Two Branches of Accounting
- 1.5 Corporate Governance
- 1.6 The Main Financial Statements
- Summary
- Questions
- Chapter 2 Accounting Laws and Regulation System
- Learning Objectives
- 2.1 An Overview of Levels of Regulatory Framework
- 2.2 The International Accounting Standards Board (IASB)
- 2.3 The International Financial Reporting Standards (IFRSs)
- Summary
- Questions
- Chapter 3 IASB Conceptual Framework for Financial Reporting
- Learning Objectives
- 3.1 The Objective of General Purpose Financial Reporting
- 3.2 Qualitative Characteristics of Useful Financial Information
- 3.3 Financial Statements and the Reporting Entity
- 3.4 The Elements of Financial Statements
- Summary
- Questions
- Part 2 Basic Principle of Bookkeeping
- Chapter 4 Source Documents and Books of Prime Entry
- Learning Objectives
- 4.1 Source Documents
- 4.2 Books of Prime Entry
- Summary
- Questions
- Chapter 5 Double Entry and the Ledgers
- Learning Objectives
- 5.1 Double Entry Accounting
- 5.2 Writing-up Journal
- 5.3 Books of Prime Entry and Ledgers
- Summary
- Questions
- Chapter 6 Balancing off Accounts and Preparing a Trial Balance
- Learning Objectives
- 6.1 Purpose of Balancing off Accounts
- 6.2 Methods of Balancing off Accounts
- 6.3 Preparing a Trial Balance
- 6.4 Preparing Basic Financial Statements
- Summary
- Questions
- Part 3 Preparing for Basic Financial Statements
- Chapter 7 Sales Tax
- Learning Objectives
- 7.1 What is Sales Tax
- 7.2 How Does the Sales Tax System Work
- 7.3 Accounting for Sales Tax
- Summary
- Questions
- Chapter 8 Control Accounts
- Learning Objectives
- 8.1 Principle of Control Accounts
- 8.2 More Information for Entries in Control Accounts
- 8.3 Reconciling the Difference Between Control Accounts and Personal Ledgers
- 8.4 Advantages of Control Accounts
- 8.5 Reconciliation of Suppliers’ Statements
- Summary
- Questions
- Chapter 9 Bank Reconciliation Statement
- Learning Objectives
- 9.1 Bank Statement and Cash Book
- 9.2 Reasons for Differences in Balances
- 9.3 Bank Reconciliation Procedure
- 9.4 Tips for Problem Solving
- Summary
- Questions
- Chapter 10 Correction of Errors
- Learning Objectives
- 10.1 Types of Errors
- 10.2 The Correction of Errors
- 10.3 Advantages of Journal and Suspense Account
- Summary
- Questions
- Chapter 11 Incomplete Records
- Learning Objectives
- 11.1 What Are Incomplete Records
- 11.2 Using the Accounting and Business Equation
- 11.3 Using the Control Accounts
- 11.4 Establishing the Cost of Goods Sold
- Summary
- Questions
- Part 4 Financial Statements for Different Types of Businesses
- Chapter 12 Manufacturing Account
- Learning Objectives
- 12.1 Costs of Production
- 12.2 Format of Manufacturing Account
- 12.3 Financial Statements for Manufacturing Companies
- 12.4 Apportionment of Costs
- Summary
- Questions
- Chapter 13 Accounting for Sole Traders
- Learning Objectives
- 13.1 Accounting Period
- 13.2 Adjusting Accounts
- 13.3 Financial Statements for Sole Traders
- Summary
- Questions
- Chapter 14 Accounting for Partnership
- Learning Objectives
- 14.1 Characteristics of Partnership
- 14.2 Limited Partnership vs. Limited Liability Partnership
- 14.3 Basic Accounting for Partnership
- 14.4 Fixed Capital Account and Current Account
- 14.5 Nonexistence of Partnership Agreement
- Summary
- Questions
- Chapter 15 Professional Ethics of Accountants
- Learning Objectives
- 15.1 Professionalism
- 15.2 Ethics
- 15.3 Professional Ethics
- Summary
- Questions
- Glossary of English and Chinese Terms
- Reference
- 【正版无广】封底 更新时间：2023-11-13 15:07:06
